Part 10Social security income
Chapter 2Tax on social security income
657Meaning of “social security income”, “taxable benefits” etc.
1
This section defines—
“social security income” for the purposes of the Tax Acts, and
“taxable benefits”, “Table A” and “Table B” for the purposes of this Part.
2
“Social security income” means—
a
the United Kingdom social security benefits listed in Table A,
b
the United Kingdom social security benefits listed in Table B,
c
the foreign benefits to which section 678 applies, and
d
the foreign benefits to which section 681(2) applies.
3
“Taxable benefits” means—
a
the United Kingdom social security benefits listed in Table A, and
b
the foreign benefits to which section 678 applies.
4
Subsections (2) and (3) are subject to section 660(2).
5
“Table A” means Table A in section 660.
6
“Table B” means Table B in section 677.